CIA模拟题：CIA《内部审计作用》的英文试题训练(2).docVIP

CIA模拟题： CIA《内部审计作用》英文试题训练（ 2） 1． According to The IIA， Internal controls are designed to provide reasonable assurance that A Material errors or fraud will be prevented or detected and corrected within a timely period by employees in the course of performing their assigned duties ． B Managementrsquo;s plans have not been circumvented by worker collusion ． C The internal auditing departmentrsquo;s guidance and oversight of managementrsquo;s performance is accomplished economically and efficiently ． D Managementrsquo;s planning ， organizing ， and directing processes are properly evaluated ． A YES According to SIAS 1， Reasonable assurance is provided when cost－ effective actions are taken to restrict deviations to a tolerable level ．． This implies ， for example ， that material errors and improper or illegal acts will be prevented or detected and corrected within a timely period by employees in the normal course of performing their assigned duties ． The cost－ benefit relationship is considered by management during the design of systems． The potential loss associated with any exposure or risk is weighed against the cost to control itrdquo; ． B no Collusion is an inherent limitation of internal control ． C no The board of directors or a similar body is responsible for the guidance and oversight of management ． D no The examination and evaluation of management processes is a function of the internal auditing department ． 2． Which of the following features of a large manufacturing companyrsquo;s organization structure would be a control weakness? A The information systems department is headed by a vice president who reports directly to the president ． B The chief financial officer is a vice president who reports to the chief executive office ． C The audit committee of the board consists of the chief executive officer ， the chief financial officer ， and a major shareholder ． D The controller and treasurer report to the chief financial officer ． A no